Budget & Finance
Loudoun County Board of Supervisors
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FY2027 General Fund · BOS Adopted
$3,218,218,368
One year of county General Fund spending (July 1, 2026 – June 30, 2027), as adopted by the Board of Supervisors. Up +$224,190,369 (+7.5%) from FY2026's $2,994,027,999. Includes $1,538,079,364 paid to LCPS ($1,484,949,364 operating + $71.17M school capital + $53.13M CAPP).
All appropriations, every county and school fund: $5,423,850,697 (p.36). The FY26→FY27 change is our arithmetic from p.106; the book does not print it.
Board of Supervisors
$6.1M
$6.1M for the Board of Supervisors itself, up 5.3% from $5,825,950: 0.19% of the General Fund, paid 100% from local taxes. 0 FTE: district budgets are appropriated as operating funds, though staff aides' pay is recorded as personnel expenses.
County Administration
$26.3M
153.13 FTE
$26.3M for the County Administrator's office, up 15.0% from $22,902,218, with 153.13 full-time-equivalent positions.
Data Centers
~$1.3B
~40%
About $1.3B in FY27 General Fund taxes from data centers, roughly 40% of General Fund revenue (our calculation). Data center computer equipment alone is about 77% of personal property tax revenue.
Non-Departmental
$2.08B
64.7%
Public Safety & Judicial
$419.1M
13.0%
General Government
$332.6M
10.3%
Health & Welfare
$170.0M
5.3%
Parks, Recreation & Culture
$130.0M
4.0%
Community Development
$84.6M
2.6%
Source: FY27 Adopted Budget p.50, General Fund expenditures by department, grouped by functional area per the Fund–Department Relationship table (pp.80–81). Area totals are our sums of the official department figures; they add to $3,218,218,369, $1 over the printed total (rounding).
By Loudoun County Department
All 31 General Fund departments. Amounts are General Fund department totals; several departments also spend from other funds, which are not shown here.
- Non-Departmental (p. 359)$2,081,874,85864.69%
- Fire and Rescue (p. 245)$188,602,7155.86%
- Sheriff's Office (p. 333)$182,380,4305.67%
- General Services (p. 259)$148,295,8334.61%
- Parks, Recreation, and Community Services (p. 316)$100,840,7513.13%
- Mental Health, Substance Abuse, and Developmental Services (p. 309)$93,678,2642.91%
- Information Technology (p. 294)$89,375,5082.78%
- Family Services (p. 231)$54,336,2881.69%
- Building and Development (p. 167)$34,812,3871.08%
- Library Services (p. 300)$29,197,2890.91%
- County Administration (p. 197)$26,347,7540.82%
- Health (p. 271)$20,880,1020.65%
- Planning and Zoning (p. 325)$19,052,5410.59%
- Commissioner of the Revenue (p. 182)$15,699,7760.49%
- Human Resources (p. 287)$14,685,9290.46%
- Transportation and Capital Infrastructure (p. 343)$12,336,5750.38%
- Finance and Procurement (p. 238)$11,954,9180.37%
- Commonwealth's Attorney (p. 187)$10,672,3160.33%
- Youth Services (p. 355)$10,346,7980.32%
- Treasurer's Office (p. 351)$9,938,9340.31%
- Community Corrections (p. 191)$8,352,7650.26%
- Clerk of the Circuit Court (p. 174)$7,892,1760.25%
- Animal Services (p. 159)$7,633,0060.24%
- Economic Development (p. 218)$7,624,1460.24%
- Housing and Community Development (p. 280)$6,179,0440.19%
- Board of Supervisors (p. 163)$6,135,0070.19%
- County Attorney (p. 208)$5,524,7240.17%
- Elections & Voter Registration (p. 222)$4,643,7430.14%
- Mapping and Geographic Information (p. 305)$4,604,4910.14%
- Courts (p. 212)$3,216,5860.10%
- Extension Services (p. 226)$1,102,7150.03%
Source: FY27 Adopted Budget p.50, General Fund Expenditures by Department (FY 2027 Adopted). Page = start of department section, table of contents. Note: the Non-Departmental chapter (p.360) prints a $2,103,699,496 total, $21,824,638 more than the p.50 figure used here; the book does not reconcile the two. Non-Departmental includes the $1,538,079,364 payment to LCPS (p.359).
Question 1
Where does the money come from?
- Real property tax$1,558,951,78748.4%
- Personal property tax$1,100,009,01434.2%
- Other local taxes (sales, BPOL, utility…)$229,258,3007.1%
- Other local revenue (fees, interest, transfers)$186,795,2445.8%
- State aid$111,496,2403.5%
- Penalties & interest$18,775,3000.6%
- Federal aid$12,932,4830.4%
About 83% is property tax. Lines from the General Fund Revenue Summary (pp.105–106); they add to the $3,218,218,368 total.
Question 2
Where does it go?
- Payment to LCPS (operating, capital, CAPP)$1,538,079,36447.8%
- Other Non-Departmental (debt, capital, reserves…)$543,795,49416.9%
- 30 county departments$1,136,343,51135.3%
Schools take about 48% of the General Fund. LCPS payment from p.359; the other two parts are our arithmetic from the p.50 department totals.
Question 3
What's changing year over year?
+$224,190,369
+7.5% General Fund, adopted to adopted (our calculation, p.106). Real property rate held at $0.805; vehicle rate $3.09 → $2.94 (spring levy; fall $4.15 → $3.09); general personal property $4.15 (p.34). Average homeowner tax bill $6,280 → $6,421, +$141 (p.35).
How the budget gets made
STEP 1
Proposed
County Administrator presents the FY2027 Proposed Budget (Feb 11, 2026)
STEP 2
Work sessions
Board holds work sessions on the proposed budget (Mar 2026)
STEP 3
BOS Adopted
Board of Supervisors adopts the budget and tax rates (Apr 7, 2026)
The Board of Supervisors sets the county's tax rates and appropriates the schools' local dollars; the vote on April 7, 2026 was 8-0-1 (p.12). The cycle starts in summer, when departments evaluate needs; revenue forecasts and Board guidance follow in fall and winter (Budget Development Calendar, p.17; Budget in Brief p.2). The fiscal year begins July 1.
Search the budget papers
Search the budget records
Looks inside the hosted PDFs — department budgets, revenue lines, tax rates, CIP projects, the adoption item — not just filenames. Proposed ≠ adopted stays labeled on each hit.
Hosted source files (15)
- FY2027 Budget in BriefBOS Adopted14.8 MB · loudoun.gov12-page plain-language overview of the $5.4 billion adopted budget, including the budget cycle (p.2).
- FY2027 Adopted Budget · Introduction & ContentsBOS Adopted0.9 MB · loudoun.govCover, Board members and table of contents (pp.1–11).
- FY2027 Adopted Budget · Executive SummaryBOS Adopted2.6 MB · loudoun.govAdoption summary, calendar, tax rates, schedule of appropriations, department totals (pp.12–103).
- FY2027 Adopted Budget · General Fund RevenueBOS Adopted0.9 MB · loudoun.govRevenue summary and detail, including data center property taxes (pp.104–158).
- FY2027 Adopted Budget · Department SummariesBOS Adopted3.0 MB · loudoun.govEvery General Fund department: budget, revenue, FTE, programs (pp.159–358).
- FY2027 Adopted Budget · MiscellaneousBOS Adopted0.7 MB · loudoun.govNon-Departmental expenditures, including the payment to LCPS (pp.359–386).
- FY2027 Adopted Budget · Other FundsBOS Adopted2.6 MB · loudoun.govSpecial revenue, enterprise and internal service funds.
- FY2027 Adopted Budget · Debt ServiceBOS Adopted1.1 MB · loudoun.govCounty and school debt service.
- FY2027 Adopted Budget · Fiscal Trends & GlossaryBOS Adopted0.9 MB · loudoun.govLong-run revenue and expenditure trends, including data center revenue (p.846).
- FY2027–FY2032 Adopted CIP · OverviewBOS Adopted3.0 MB · loudoun.govSix-year Capital Improvement Program summary and funding sources.
- FY2027–FY2032 Adopted CIP · County ProjectsBOS Adopted3.3 MB · loudoun.govGeneral government capital projects.
- FY2027–FY2032 Adopted CIP · School ProjectsBOS Adopted1.0 MB · loudoun.govLCPS capital projects in the county CIP.
- FY2027 Proposed Budget Presentation (Feb 11, 2026)Proposed3.3 MB · loudoun.govCounty Administrator's presentation of the proposed budget to the Board.
- BOS Action Item, Apr 7, 2026: FY2027 Budget, Appropriations Resolution & Tax RatesBOS Action1.9 MB · loudoun.granicus.comThe adoption item: budget amendments, appropriations resolution, TY2026 tax rates, CIP.
Not hosted (too large), on loudoun.gov: FY2027 Adopted Budget, complete (862 pp) · FY2027 CIP · Transportation Projects · FY2026 Adopted Budget . Official door: loudoun.gov/budget